2021 (12) TMI 1363

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....r the Respondent : SMT. RUKMANI MENON, ADVOCATE THROUGH V/C JUDGMENT This appeal is filed by the Revenue under Section 130 of the Customs Act, 1962, (for short, "the Act of 1962") assailing the final order No.20884/2019 dated 25.10.2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bengaluru, ("CESTAT" for short), whereby the appeal filed by the Revenue....

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....f duty contrary to the Notification No.93/2008 dated 1-8-2008 issued in exercise of powers under Section 25(1) of the Customs Act 1962?" 3. The issue involved herein is no more res integra in view of the order passed by this Court in CSTA.No.2/2019 (dated 14.09.2021) in the case of the Commissioner of Customs Vs., M/s Molex India Private Limited, whereby the Co-ordinate Bench of this Court (Hon....

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....f Hon'ble High Court of Delhi in the case of Sony India Private Limited Vs. Commissioner of Customs reported in (2014 [304] ELT 660 [DEL]), which has been followed by the CESTAT in dismissing the appeal filed by the Revenue. It is, thus, clear that no limitation period can possibly be imposed for advancing a refund claim, since SAD levied under Section 3(5) of the Customs Tariff Act, 1975 is refun....